Section mapper · Salary and what your employer pays you
Section 16(ii) of the Income-tax Act, 1961 is now
section 19 of the Income-tax Act, 2025
Entertainment allowance deduction for government employees.
- Was
s.16(ii), Income-tax Act, 1961 (repealed)- Is now
s.19, Income-tax Act, 2025- In force from
What changed
Not carried forward. Section 19's table of salary deductions has no entry for entertainment allowance, and the phrase does not appear anywhere in the 2025 Act. The old-Act deduction of up to ₹5,000 for government employees has no successor.
Read from the Act The official CBDT section mapping has no row for this provision, or retires the old section without saying where the rule went. The correspondence above is our reading of the enacted Act: we located the provision that now carries the same rule and cite it. It is a documented reading, not a quotation, and it is graded medium for that reason.
Where this comes from
Read from egazette.gov.in on , and re-checked against the enacted Income-tax Act, 2025 (Act No. 30 of 2025, assented 21 August 2025, in force 1 April 2026). This dataset is re-verified quarterly. The whole method is on our methodology page.
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